Etienne Wong (Old Square Tax Chambers) reviews some key cases and changes in HMRC policy in the VAT arena.
It’s a well-worn trope in the mystery and horror genres: the framed photograph usually of someone smiling into camera that on closer examination shows a grainy figure in the back – usually off-centre to the side out of focus – who as the story develops turns out to be pivotal to the plot. And that’s what comes to mind when I look back on VAT in the year 2020. More so than in any other year the meat lies not in the foreground but in the back off-centre to the side and out of focus.
BlackRock
The focus in BlackRock (Case C-231/19) was on whether a single supply could be partly standard rated and partly exempt or whether it had to...
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Etienne Wong (Old Square Tax Chambers) reviews some key cases and changes in HMRC policy in the VAT arena.
It’s a well-worn trope in the mystery and horror genres: the framed photograph usually of someone smiling into camera that on closer examination shows a grainy figure in the back – usually off-centre to the side out of focus – who as the story develops turns out to be pivotal to the plot. And that’s what comes to mind when I look back on VAT in the year 2020. More so than in any other year the meat lies not in the foreground but in the back off-centre to the side and out of focus.
BlackRock
The focus in BlackRock (Case C-231/19) was on whether a single supply could be partly standard rated and partly exempt or whether it had to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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